IMPORTANT GST CASE LAWS 03.02.2026 Relevant Act Section Case Law Title Brief Summary Citation IGST Act, 2017 Section 13(8)(b) Commissioner of Delhi GST v. Global Opportunities (P.) Ltd. [Landmark SC Victory for Consultants] The Supreme Court dismissed the Revenue’s SLP, confirming that education consultants are not intermediaries. Providing counseling to students for foreign universities on… Read More »
The Core Dispute: Alleged Retained ITC Benefits The case originated from a complaint alleging that a real estate developer failed to pass on the benefit of Input Tax Credit (ITC) that became available following the transition from the pre-GST regime to the GST regime (July 1, 2017). 1. Scope of Investigation: The “OC” Cut-off The… Read More »
Anticipatory Bail Denied: Punjab & Haryana High Court Flags Systematic ITC Fraud and Exchequer Loss 1. The Core Allegations: Fake Invoicing and Systematic Fraud The petitioner (Jitender Saharan) sought anticipatory bail in a case involving an alleged multi-crore GST fraud detected by the Directorate General of GST Intelligence (DGGI). The Modus Operandi: The investigation revealed… Read More »
Gujarat High Court Quashes Demand: Mandatory Specific Intimation of Hearing Date, Time, and Venue 1. The Core Dispute: Failure to Intimate Hearing Details The petitioner (Aarti Enterprise) challenged an adjudication order passed under Section 73 that confirmed a demand for short reversal of Input Tax Credit (ITC) under Section 17(2). The Cause of Delay: The… Read More »
Karnataka High Court Quashes Composite GST Notice: Multiple Years Cannot Be Clubbed 1. The Core Dispute: “Bunching” of Multiple Tax Periods The petitioner challenged a comprehensive legal action by the GST Department, which included a single composite Show Cause Notice (SCN), an addendum, subsequent letters, and a final Order-in-Original. The Issue: The Department had clubbed… Read More »
Andhra Pradesh High Court: Composite GST Assessment Orders for Multiple Years Held Illegal 1. The Core Dispute: “Bunching” of Financial Years The petitioner challenged a single, composite assessment order that covered a span of nearly five years (July 2017 to January 2022). The Issue: The Revenue issued a single Show Cause Notice (SCN) and followed… Read More »
Supreme Court Conclusively Settles “Intermediary” Dispute for Education Consultants 1. The Core Dispute: Agency vs. Independent Export The Revenue challenged the GST refund claims of Indian educational consultancies (like Global Opportunities and KC Overseas). The Revenue’s Stand: They argued that these consultants were “Intermediaries” under Section 2(13) of the IGST Act because they facilitated the… Read More »
Government notifies Baggage Rules, 2026. New Customs Baggage (Declaration and Processing) Regulations, 2026 and also issues a Master Circular New Rules will simplify procedures, enhance transparency, enable electronic and advance declarations and ensure smooth clearance New changes will allow enhanced general free allowance; transfer of residence benefits; special allowances for jewellery; new provisions for temporary… Read More »
Income Tax Department FAQs on Union Budget 2026-27 Proposals The Income Tax Department has released a detailed set of FAQs to explain the direct tax reforms proposed in the Union Budget 2026-27. These changes focus on simplifying compliance, reducing litigation, and promoting a trust-based tax ecosystem. 1. Key Reliefs & Simplifications Motor Vehicle Accident Claims:… Read More »
Gross and Net GST revenue collections for the month of Jan, 2026 Feb 1st, 2026 Please click on the link below to view the gross and net GST revenue collections for the month of Jan, 2026. https://tutorial.gst.gov.in/downloads/news/final_approved_monthly_gst_data_for_publishing_jan_2026_01022026.pdf